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Influencia de la responsabilidad social en el desempeno financiero del sector químico-farmacéutico

Author

Listed:
  • Carmen Padilla-Lozano
  • Danny Arévalo-Avecillas
  • Nancy Wong-Laborde

Abstract

El presente estudio aborda nuevas evidencias de la relación entre las prácticas de responsabilidad social (RS) y el desempeno financiero de empresas ecuatorianas del sector químico-farmacéutico. La investigación tiene un componente mixto, en el que se recogieron experiencias y opiniones de expertos en el sector a través de grupos focales y se realizaron encuestas a gerentes de 88 empresas de las ciudades de Quito y Guayaquil, Ecuador. Se utilizaron métodos de ponderación para determinar un índice de RS basado en tres pilares: a) económico, b) social y c) pilar ambiental, que expliquen el nivel de implementación de prácticas socialmente responsables. También se emplearon la estadística descriptiva y las técnicas de correlación. Entre los resultados se destaca la relación positiva entre las dimensiones económicas y ambientales de la RS con el rendimiento sobre el capital (ROE) y la dimensión social de la RS con el rendimiento sobre las ventas (ROS).

Suggested Citation

  • Carmen Padilla-Lozano & Danny Arévalo-Avecillas & Nancy Wong-Laborde, 2018. "Influencia de la responsabilidad social en el desempeno financiero del sector químico-farmacéutico," Revista Equidad y Desarrollo, Universidad de la Salle, issue 32, pages 121-141, July.
    • Handle: RePEc:col:000452:016471
    DOI: 10.19052/ed.4366
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    References listed on IDEAS

    as
    1. Tamoi Janggu & Corina Joseph & Nero Madi, 2007. "The Current State of Corporate Social Responsibility Among Industrial Companies in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 3(3), pages 9-18, August.
    2. Hoje Jo & Haejung Na, 2012. "Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors," Journal of Business Ethics, Springer, vol. 110(4), pages 441-456, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Desempeño financiero; responsabilidad social; sector químico-farmacéutico;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L65 - Industrial Organization - - Industry Studies: Manufacturing - - - Chemicals; Rubber; Drugs; Biotechnology; Plastics

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